TV ROYALTY. Reimbursements of the audiovisual license fee began this week for taxpayers exempt from housing tax. And for you, on what date?
[Mis à jour le 7 septembre 2022 à 09h01] You were monthly paid for the payment of the audiovisual license fee while being exempt from housing tax ? Bingo! You are part of 6 million taxpayers to have received a refund from the tax administration on Tuesday 6 September. At the latest, the transfer will appear in your account on Wednesday, depending on your bank’s processing times. So go take a quick look at your account, a transfer labeled “REB.EXCD.TAX” or whose sender is called “DGFIP PUBLIC FINANCES” should appear. Now, it’s over, you no longer have to pay tv royalties after the total abolition of this tax of 138 euros. A directive announced this summer as part of the purchasing power law voted by the deputies and senators. The objective for the government: a tax reduction in the face of rising inflation (5.8% in August over twelve rolling months).
The audiovisual license fee represents a shortfall of 3.7 billion euros for the State, which will be compensated by a transfer of a fraction of the VAT proceeds until the end of 2024. Note that this part of the VAT receipts may not be passed on to taxpayers’ budgets, as the amount of VAT collected fluctuates according to household consumption. But then, when will the reimbursement of the tv levy take place for the other taxpayers who have still not been reimbursed? In reality, if you pay the housing tax, while being monthly paid for the tv license, two options are possible. First, a refund in October 2022. Or a decrease what you still have to pay for your housing tax on the main residence if the amount of monthly payments already deducted is less than the amount of housing tax due for 2022.
The abolition of the tv license fee will give rise to various reimbursements during the months of September and October 2022. Three main situations exist, here they are:
- Monthly payment and exempt from housing tax : reimbursement in September by bank transfer
- Monthly payment and payment of housing tax : reimbursement in October
- Not monthly : no steps
In 2021, the public audiovisual contribution amounted to 138 euros, for everyone and regardless of the composition of your household or the number of televisions. Overseas, it was lower since it stood at 88 euros. As a reminder, the contribution to public broadcasting had to be paid each year before its abolition in the summer of 2022. Since 2005, it was backed by the housing tax. Its amount was therefore entered on the notice of assessment of the local tax.
The amending finance law (LFR) for 2022 published in Official newspaper of August 17, 2022 abolishes from 2022 the contribution to public broadcasting which makes it possible to finance public broadcasting. This fee, which brought in 3.7 billion euros to the State, will be compensated by a transfer of a fraction of the VAT proceeds until the end of 2024. The abolition of the fee is part of the government’s desire to reduce the taxes of the French in the face of the constant rise in inflation for several months. It is also possible to mention the abolition of the housing tax which will concern all owners of their main residence in 2023.
You discover that you are liable for the TV license fee and want to know if there are any exemption situations? Here are the taxpayers who are not subject to this tax:
- You benefit from the AAH and your income does not exceed a ceiling.
- You are disabled or live with a disabled person: exemption is possible, again subject to income.
- Your reference tax income is equal to 0.
- You are under 21 (or under 25 and studying) and are still attached to your parents’ tax household.
- You are over 60 or you are a widow (or widower): it is possible to benefit from an exemption subject to income (see below).
- You receive the minimum old age (ASPA) or the UPS.
- You live in an nursing home or a retirement home.
Remember that the reference tax income must also not exceed certain ceilings. Here are the reference tax income limits not to be exceeded:
- 1 share: 11,120 euros
- 1.5 shares: 14,089 euros
- 2 units: €17,058
- 2.5 units: €20,027
- 3 shares: 22,996 euros